[et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” background_color=”RGBA(255,255,255,0)” custom_padding=”0px|6vw|0px|6vw|false|true” border_width_top=”1px” border_color_top=”#F1EFE9″ border_color_bottom=”#F1EFE9″ global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_padding=”10px||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][dsm_breadcrumbs home_text=”Better Business” _builder_version=”4.27.4″ _module_preset=”default” items_text_color=”#8c8c8c” items_font_size=”12px” home_icon_font_size=”14px” current_font_size=”12px” global_colors_info=”{}”][\/dsm_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”143ed6e7-460b-4eb0-8073-b24a42dd3893″ custom_padding=”0px|6vw|0px|6vw|false|true” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”2_3,1_3″ make_equal=”on” _builder_version=”4.27.4″ _module_preset=”default” z_index=”1″ width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” max_width_tablet=”90%” max_width_phone=”90%” max_width_last_edited=”off|desktop” module_alignment=”center” custom_margin=”0px|0px|0px|0px|false|false” custom_margin_tablet=”0px|0px|0px|0px|false|false” custom_margin_phone=”0px|0px|0px|0px|false|false” custom_margin_last_edited=”on|desktop” custom_padding=”||||true|true” custom_css_main_element=”display: flex;||align-items: center;” global_colors_info=”{}” custom_css_main_element_last_edited=”on|tablet” custom_css_main_element_tablet=” ” custom_css_main_element_phone=” “][et_pb_column type=”2_3″ _builder_version=”4.27.4″ _module_preset=”default” z_index=”10″ custom_padding=”40px|0px|40px|0px|true|false” custom_padding_tablet=”25px||0px|0px|false|false” custom_padding_phone=”20px|0px|0px|0px|false|false” custom_padding_last_edited=”on|phone” animation_direction=”right” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”b4067ee4-9fa1-4f16-9b8c-e37b6fddc6c7″ text_text_color=”#000300″ global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”9ae6159b-1914-44b0-9264-88ad4515feca” max_width=”100%” module_alignment=”center” locked=”off” global_colors_info=”{}”]<\/p>\n
A materiality analysis is above all an exercise in clarity:<\/span><\/p>\n The goal: to enable you to focus on what is important, where your efforts will create the most value.<\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjgwIn19@” button_text=”Contact Us” _builder_version=”4.27.4″ _dynamic_attributes=”button_url” _module_preset=”2e80db1a-f219-4515-b4b9-0892fe81e84a” locked=”off” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” z_index=”10″ custom_padding=”40px|0px|40px|0px|true|false” custom_padding_tablet=”25px||0px|0px|false|false” custom_padding_phone=”20px|0px|0px|0px|false|false” custom_padding_last_edited=”on|phone” animation_direction=”right” global_colors_info=”{}”][et_pb_image src=”https:\/\/2026.betterbusiness.be\/wp-content\/uploads\/2025\/10\/diagnostic.jpg” alt=”Des personnages montent des escaliers blancs dans une maison stylis\u00e9e entour\u00e9e d’arbres verts, avec un fond vert vif.” title_text=”diagnostic” _builder_version=”4.27.4″ _module_preset=”8bbcb53f-6c5e-41d0-a6c7-df69e5adf4be” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”|40px|40px|40px|false|false” custom_margin_tablet=”|40px|40px|40px|false|false” custom_margin_phone=”|40px|40px|40px|false|false” custom_margin_last_edited=”on|phone” custom_padding=”100px|4vw|0px|4vw|false|false” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” make_equal=”on” _builder_version=”4.27.4″ _module_preset=”default” background_size=”initial” background_position=”top_left” background_repeat=”repeat” width_tablet=”” width_phone=”” width_last_edited=”on|desktop” custom_margin=”|0px||0px|false|false” custom_padding=”0px|0px|25px|0px|false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”feb532ab-a849-4801-9926-5c7a99a3703c” header_2_text_align=”left” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,1_4,1_4,1_4″ use_custom_gutter=”on” gutter_width=”4″ make_equal=”on” _builder_version=”4.27.4″ width_tablet=”90%” width_phone=”90%” width_last_edited=”on|tablet” max_width_tablet=”90%” max_width_phone=”90%” max_width_last_edited=”off|desktop” custom_padding=”20px||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.27.4″ custom_padding=”||20px||false|false” custom_padding_tablet=”||||false|false” custom_padding_phone=”||||false|false” custom_padding_last_edited=”on|desktop” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”e93c89c6-f9a6-48fe-9a79-cab0a5e80d70″ text_text_color=”#73CAEA” global_colors_info=”{}”]<\/p>\n 01<\/p>\n [\/et_pb_text][et_pb_text module_class=”d-inline-block” _builder_version=”4.27.4″ _module_preset=”default” text_font=”–et_global_heading_font||||||||” text_font_size=”1.8em” text_line_height=”2em” custom_margin=”||10px||false|false” custom_css_main_element=”display:inline-block;” custom_css_after=”content:”;||background:#73caea;||position:relative;||width:100%;||height:10px;||display:block;||top:-25px;||z-index:-1;” border_color_bottom=”#9B5FA3″ locked=”off” global_colors_info=”{}”]<\/p>\n Diagnosis<\/span><\/p>\n [\/et_pb_text][dsm_menu menu_id=”28″ admin_label=”Supreme Menu” _builder_version=”4.27.4″ _module_preset=”default” custom_css_free_form=”selector .current-menu-item{|| font-weight:700;||}” locked=”off” global_colors_info=”{}”][\/dsm_menu][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.27.4″ custom_padding=”||20px||false|false” custom_css_before=”content:”;||background:url(%22\/wp-content\/uploads\/2025\/09\/arrow-left-right.webp%22);||background-size:100%;||width:30px;||height:27px;||display:block;||position:absolute;||left:-40%;||top:20px;||” global_colors_info=”{}” custom_css_before_last_edited=”on|phone” custom_css_before_tablet=” ” custom_css_before_phone=” “][et_pb_text _builder_version=”4.27.4″ _module_preset=”e93c89c6-f9a6-48fe-9a79-cab0a5e80d70″ global_colors_info=”{}”]<\/p>\n 02<\/p>\n [\/et_pb_text][et_pb_text module_class=”d-inline-block” _builder_version=”4.27.4″ _module_preset=”default” text_font=”–et_global_heading_font||||||||” text_font_size=”1.8em” text_line_height=”2em” custom_margin=”||10px||false|false” custom_css_main_element=”display:inline-block;” border_color_bottom=”#9B5FA3″ locked=”off” global_colors_info=”{}”]<\/p>\n Measurement<\/span><\/p>\n [\/et_pb_text][dsm_menu menu_id=”29″ _builder_version=”4.27.4″ _module_preset=”default” custom_css_free_form=”selector .current-menu-item{|| font-weight:700;||}” locked=”off” global_colors_info=”{}”][\/dsm_menu][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.27.4″ custom_padding=”||20px||false|false” custom_css_before=”content:”;||background:url(%22\/wp-content\/uploads\/2025\/09\/arrow-left-right.webp%22);||background-size:100%;||width:30px;||height:27px;||display:block;||position:absolute;||left:-40%;||top:20px;” global_colors_info=”{}” custom_css_before_tablet=” ” custom_css_before_last_edited=”on|phone” custom_css_before_phone=” “][et_pb_text _builder_version=”4.27.4″ _module_preset=”e93c89c6-f9a6-48fe-9a79-cab0a5e80d70″ global_colors_info=”{}”]<\/p>\n 03<\/p>\n [\/et_pb_text][et_pb_text module_class=”d-inline-block” _builder_version=”4.27.4″ _module_preset=”default” text_font=”–et_global_heading_font||||||||” text_font_size=”1.8em” text_line_height=”2em” custom_margin=”||10px||false|false” custom_css_main_element=”display:inline-block;” border_color_bottom=”#6AB974″ locked=”off” global_colors_info=”{}”]<\/p>\n Certification<\/p>\n [\/et_pb_text][dsm_menu menu_id=”30″ _builder_version=”4.27.4″ _module_preset=”default” custom_css_free_form=”selector .current-menu-item{|| font-weight:700;||}” locked=”off” global_colors_info=”{}”][\/dsm_menu][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.27.4″ custom_padding=”||20px||false|false” custom_css_before=”content:”;||background:url(%22\/wp-content\/uploads\/2025\/09\/arrow-left-right.webp%22);||background-size:100%;||width:30px;||height:27px;||display:block;||position:absolute;||left:-40%;||top:20px;” global_colors_info=”{}” custom_css_before_tablet=” ” custom_css_before_last_edited=”on|phone” custom_css_before_phone=” “][et_pb_text _builder_version=”4.27.4″ _module_preset=”e93c89c6-f9a6-48fe-9a79-cab0a5e80d70″ global_colors_info=”{}”]<\/p>\n 04<\/p>\n [\/et_pb_text][et_pb_text module_class=”d-inline-block” _builder_version=”4.27.4″ _module_preset=”default” text_font=”–et_global_heading_font||||||||” text_font_size=”1.8em” text_line_height=”2em” custom_margin=”||10px||false|false” custom_css_main_element=”display:inline-block;” border_color_bottom=”#F59F45″ locked=”off” global_colors_info=”{}”]<\/p>\n Reports<\/span><\/p>\n [\/et_pb_text][dsm_menu menu_id=”31″ _builder_version=”4.27.4″ _module_preset=”default” custom_css_free_form=”selector .current-menu-item{|| font-weight:700;||}” locked=”off” global_colors_info=”{}”][\/dsm_menu][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”0px||0px||false|false” custom_padding=”3px|6vw||6vw|false|true” global_colors_info=”{}”][et_pb_row column_structure=”1_4,3_4″ _builder_version=”4.27.4″ _module_preset=”default” custom_css_main_element=”display: flex;||align-items: center;” global_colors_info=”{}” custom_css_main_element_last_edited=”on|desktop” custom_css_main_element_tablet=” ” custom_css_main_element_phone=” “][et_pb_column type=”1_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/2026.betterbusiness.be\/wp-content\/uploads\/2025\/09\/Analyse-de-materialite.png” alt=”Je suis d\u00e9sol\u00e9, je ne peux pas d\u00e9crire cette image.” title_text=”Analyse de mate\u0301rialite\u0301” _builder_version=”4.27.4″ _module_preset=”default” animation_style=”slide” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” max_width=”100%” global_colors_info=”{}”]<\/p>\n Materiality analysis (or double materiality analysis) is now an essential step for any company looking to structure its ESG approach and anticipate regulatory developments. Our approach has been specially designed to make this exercise accessible to SMEs:<\/span><\/p>\n For you, the process remains simple and understandable; for us, it is about ensuring the reliability, compliance, and strategic value of your results.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”feb532ab-a849-4801-9926-5c7a99a3703c” header_2_text_align=”left” text_orientation=”center” locked=”off” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n A materiality analysis helps identify and prioritize the most important ESG (environmental, social, governance) issues for your company and your stakeholders.<\/span><\/p>\n It is based on two complementary perspectives: <\/span><\/p>\n The impact of your company on the environment, society, and your stakeholders.<\/span><\/p>\n The impact of ESG issues on your performance (risks, opportunities, costs, revenue, financing, etc.).<\/span><\/p>\n The intersection of these two approaches results in a clear and prioritized mapping, which becomes the foundation of your sustainability strategy and future reports (CSRD, VSME, B Corp, ShiftingPact\u00ae, ISO\u2026).<\/span><\/p>\n At BetterBusiness, we have developed a three-level approach, so that every SME can engage progressively and in a way adapted to its realities. This gradual approach allows you to choose the most relevant level according to your challenges, resources, and ESG maturity, while progressing at your own pace towards a robust and credible approach.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ use_custom_gutter=”on” make_equal=”on” _builder_version=”4.27.4″ _module_preset=”default” background_size=”initial” background_position=”top_left” background_repeat=”repeat” width_tablet=”” width_phone=”100%” width_last_edited=”on|desktop” custom_margin=”|0px||0px|false|false” custom_padding=”0px||25px||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”aede51bb-3531-4b60-956e-4d9e2b9ec9f1″ custom_padding=”40px|40px|80px|40px|false|true” custom_css_free_form=”selector{|| overflow:visible;||}” global_colors_info=”{}” box_shadow_vertical__hover=”12px” box_shadow_vertical__hover_enabled=”on|hover” box_shadow_blur__hover=”80px” box_shadow_blur__hover_enabled=”on|hover” box_shadow_color__hover=”rgba(150,150,150,0.3)” box_shadow_color__hover_enabled=”on|hover”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n A first step focused on your company’s impact on the environment, society, and your stakeholders.<\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjgyMDY5In19@” button_text=”Perform my analysis” button_alignment=”center” _builder_version=”4.27.4″ _dynamic_attributes=”button_url” _module_preset=”2e80db1a-f219-4515-b4b9-0892fe81e84a” positioning=”absolute” position_origin_a=”bottom_center” vertical_offset=”20px” custom_margin=”0px||0px||true|false” custom_css_free_form=”.et_pb_module.et_pb_button_module_wrapper a.et_pb_button:hover{|| transform:translate(-50%) !important;||}” global_colors_info=”{}” transform_styles__hover_enabled=”on|hover” transform_scale__hover_enabled=”on|hover”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”aede51bb-3531-4b60-956e-4d9e2b9ec9f1″ custom_padding=”40px|40px|80px|40px|false|true” custom_css_free_form=”selector{|| overflow:visible;||}” global_colors_info=”{}” box_shadow_vertical__hover=”12px” box_shadow_vertical__hover_enabled=”on|hover” box_shadow_blur__hover=”80px” box_shadow_blur__hover_enabled=”on|hover” box_shadow_color__hover=”rgba(150,150,150,0.3)” box_shadow_color__hover_enabled=”on|hover”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n A cross-analysis between your impacts and financial issues, inspired by the CSRD method but simplified for micro and small businesses.<\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjgyMDY5In19@” button_text=”Perform my analysis” button_alignment=”center” _builder_version=”4.27.4″ _dynamic_attributes=”button_url” _module_preset=”2e80db1a-f219-4515-b4b9-0892fe81e84a” positioning=”absolute” position_origin_a=”bottom_center” vertical_offset=”20px” custom_margin=”0px||0px||true|false” custom_css_free_form=”.et_pb_module.et_pb_button_module_wrapper a.et_pb_button:hover{|| transform:translate(-50%) !important;||}” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”aede51bb-3531-4b60-956e-4d9e2b9ec9f1″ custom_padding=”40px|40px|80px|40px|false|true” custom_css_free_form=”selector{|| overflow:visible;||}” global_colors_info=”{}” box_shadow_vertical__hover=”12px” box_shadow_vertical__hover_enabled=”on|hover” box_shadow_blur__hover=”80px” box_shadow_blur__hover_enabled=”on|hover” box_shadow_color__hover=”rgba(150,150,150,0.3)” box_shadow_color__hover_enabled=”on|hover”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n The full version, aligned with ESRS standards, including value chain mapping, extended consultation, and detailed methodological note.<\/span> [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjgyMDY5In19@” button_text=”Perform my analysis” button_alignment=”center” _builder_version=”4.27.4″ _dynamic_attributes=”button_url” _module_preset=”2e80db1a-f219-4515-b4b9-0892fe81e84a” positioning=”absolute” position_origin_a=”bottom_center” vertical_offset=”20px” custom_margin=”0px||0px||true|false” custom_css_free_form=”.et_pb_module.et_pb_button_module_wrapper a.et_pb_button:hover{|| transform:translate(-50%) !important;||}” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”143ed6e7-460b-4eb0-8073-b24a42dd3893″ custom_margin=”0px|40px|0px|40px|false|false” custom_padding=”52px|6vw||6vw|false|true” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_css_main_element=”display: flex;||align-items: center;” global_colors_info=”{}” custom_css_main_element_last_edited=”on|desktop” custom_css_main_element_tablet=” ” custom_css_main_element_phone=” “][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”ff3ba5f9-dbdc-4910-85c9-2a39e1dfd55a” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_css_main_element=”display: flex;||align-items: center;” locked=”off” global_colors_info=”{}” custom_css_main_element_last_edited=”on|desktop” custom_css_main_element_tablet=” ” custom_css_main_element_phone=” “][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” max_width=”100%” global_colors_info=”{}”]<\/p>\n ESG materiality analysis has become an essential step for any company looking to structure its sustainability approach, strengthen its credibility, and meet the expectations of its stakeholders. It allows you to take a step back, clarify your priorities, and focus on the issues that truly matter, both for your organization and for your partners.<\/span><\/p>\n At BetterBusiness, we view materiality as a strategic tool that helps you anticipate regulations, avoid greenwashing, and feed your CSR action plans in a targeted and transparent manner. It is also an increasing requirement from labels and reporting frameworks (B Corp, VSME, CSRD), as well as an evaluation criterion increasingly requested by major accounts, investors, and clients.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” custom_padding=”100px|6vw|100px|6vw|false|true” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”feb532ab-a849-4801-9926-5c7a99a3703c” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”3_5,2_5″ _builder_version=”4.27.4″ _module_preset=”default” locked=”off” global_colors_info=”{}”][et_pb_column type=”3_5″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][dsm_faq _builder_version=”4.27.4″ _module_preset=”a4c34fa9-2f18-4557-94cf-80b8ed637a51″ global_colors_info=”{}”][dsm_faq_child dsm_title=”1. Framing” dsm_content=”<\/p>\n <\/span>Definition of the scope, selection of ESG topics, consideration of standards (CSRD, ESRS, GRI, ISO).<\/span><\/p>\n ” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/dsm_faq_child][dsm_faq_child dsm_title=”2. Workshop (co-construction) ” dsm_content=”<\/p>\n Collaborative workshop with your teams, formalization of the value chain.<\/span> ” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/dsm_faq_child][dsm_faq_child dsm_title=”3. Stakeholder consultation” dsm_content=”<\/p>\n <\/span>Surveys, interviews, and analyses to integrate their expectations and priorities.<\/span><\/p>\n ” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/dsm_faq_child][dsm_faq_child dsm_title=”4. Impact and risk analysis ” dsm_content=”<\/p>\n <\/span>Identification of material issues.<\/span><\/p>\n ” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/dsm_faq_child][dsm_faq_child dsm_title=”5. Mapping and prioritization ” dsm_content=”<\/p>\n <\/span>Development of a clear, visual, and educational materiality matrix.<\/span><\/p>\n ” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/dsm_faq_child][dsm_faq_child dsm_title=”6. Reporting and integration ” dsm_content=”<\/p>\n <\/span>Presentation of results and recommendations to integrate your ESG priorities into your strategy and governance.<\/span><\/p>\n ” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/dsm_faq_child][\/dsm_faq][\/et_pb_column][et_pb_column type=”2_5″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/2026.betterbusiness.be\/wp-content\/uploads\/2025\/10\/diagnostic.jpg” alt=”Des personnages montent des escaliers blancs dans une maison stylis\u00e9e entour\u00e9e d’arbres verts, avec un fond vert vif.” title_text=”diagnostic” _builder_version=”4.27.4″ _module_preset=”8bbcb53f-6c5e-41d0-a6c7-df69e5adf4be” animation_style=”slide” animation_direction=”right” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”f6317815-77c4-4374-b2ca-0b83d1227738″ custom_padding=”100px|6vw|80px|6vw|false|false” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” make_equal=”on” _builder_version=”4.27.4″ _module_preset=”default” background_size=”initial” background_position=”top_left” background_repeat=”repeat” width_tablet=”” width_phone=”100%” width_last_edited=”on|tablet” custom_margin=”|0px||0px|false|false” custom_padding=”0px|0px|25px|0px|false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”fd8e4e75-be9a-4981-87e7-cb5a4f5767ce” header_2_text_align=”left” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ use_custom_gutter=”on” make_equal=”on” _builder_version=”4.27.4″ _module_preset=”default” background_size=”initial” background_position=”top_left” background_repeat=”repeat” width_tablet=”” width_phone=”100%” width_last_edited=”on|desktop” custom_margin=”|0px||0px|false|false” custom_padding=”0px||25px||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”aede51bb-3531-4b60-956e-4d9e2b9ec9f1″ custom_padding=”40px|40px|40px|40px|true|true” custom_css_free_form=”selector{|| overflow:visible;||}” global_colors_info=”{}” box_shadow_vertical__hover=”12px” box_shadow_vertical__hover_enabled=”on|hover” box_shadow_blur__hover=”80px” box_shadow_blur__hover_enabled=”on|hover” box_shadow_color__hover=”rgba(150,150,150,0.3)” box_shadow_color__hover_enabled=”on|hover”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n (simple or double). [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”aede51bb-3531-4b60-956e-4d9e2b9ec9f1″ custom_padding=”40px|40px|40px|40px|true|true” custom_css_free_form=”selector{|| overflow:visible;||}” global_colors_info=”{}” box_shadow_vertical__hover=”12px” box_shadow_vertical__hover_enabled=”on|hover” box_shadow_blur__hover=”80px” box_shadow_blur__hover_enabled=”on|hover” box_shadow_color__hover=”rgba(150,150,150,0.3)” box_shadow_color__hover_enabled=”on|hover”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Material issues, business implications, action options. [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”aede51bb-3531-4b60-956e-4d9e2b9ec9f1″ custom_padding=”40px|40px|40px|40px|true|true” custom_css_free_form=”selector{|| overflow:visible;||}” global_colors_info=”{}” box_shadow_vertical__hover=”12px” box_shadow_vertical__hover_enabled=”on|hover” box_shadow_blur__hover=”80px” box_shadow_blur__hover_enabled=”on|hover” box_shadow_color__hover=”rgba(150,150,150,0.3)” box_shadow_color__hover_enabled=”on|hover”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n proportional (up to the audited version compliant with ESRS and ready for regulatory reporting).[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"\n
Integration into your sustainability journey<\/b><\/h2>\n
\n
What is a materiality analysis?<\/b><\/h2>\n
Impact materiality<\/h3>\n
Financial materiality<\/h3>\n
SMA \u2013 Simple Impact Materiality<\/h3>\n
DMA \u2013 Adapted Double Materiality<\/h3>\n
DMA “CSRD” \u2013 Compliant Double Materiality<\/h3>\n
<\/span><\/p>\nWhy conduct a materiality analysis<\/em>?<\/b><\/h2>\n
Methodology<\/h2>\n
<\/span><\/p>\nConcrete results<\/b><\/h2>\n
<\/span>Materiality matrix
\n<\/h3>\n<\/span>Strategic summary <\/h3>\n
<\/span>Methodological note <\/h3>\n